FRANCE: FRENCH ANTI-ABUSE INTERNATIONAL TAX LEGISLATION: RECENT DEVELOPMENTS - The author considers the aspects of the French anti-abuse tax legislation that have recently been amended to make these rules generally more in line with certain OECD standards and with a view to ensuring compatibility with tax treaties and EC law. The author also analyses recent decisions of the French tax courts that ...
| Year of publication: |
2006
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| Authors: | Gouthière, Bruno |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 46.2006, 11, p. 514-521
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